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Segment information | 12 Months Ended
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Dec. 31, 2017
Segment information |
Segment information | Note 28 – Segment information Until 2016, the Telecom Group carried out its activities through six companies grouped in operating segments. While the segment information as of December 31, 2017, includes additionally Tuves Paraguay’s operations corresponding to 2°semester of 2017, which were included in “Mobile Services – Núcleo”. On January 1, 2018, the Corporate Reorganization described in Note 31 was effective. Although Personal’s operations were absorbed by Telecom, since that date the Management keeps a separate assessment of the operations carried out by Personal. As a consequence, the segment information for year 2017 shows the operations of Mobile Services – Personal as an independent reportable segment. The Telecom Group has combined the operating segments into three reportable segments: “Fixed Services”, “Personal Mobile Services” and “Núcleo Mobile Services” based on the nature of products provided by the entities and taking into account the regulatory and economic framework in which each entity operates. Segment financial information for the years 2017, 2016 and 2015 was as follows:
For the year ended December 31, 2017
| q |  | Income statement information
| Fixed | Mobile Services |  |
| Services | Personal | Núcleo | Subtotal | Eliminations | Total
Total revenues and other income (1) | 22,952 | 42,128 | 2,997 | 45,125 | (2,758) | 65,319
Employee benefit expenses and severance payments | (9,625) | (2,876) | (217) | (3,093) | - | (12,718)
Interconnection costs and other telecommunication charges | (1,200) | (3,537) | (220) | (3,757) | 1,809 | (3,148)
Fees for services, maintenance, materials and supplies | (3,546) | (3,384) | (280) | (3,664) | 610 | (6,600)
Taxes and fees with the Regulatory Authority | (1,581) | (4,413) | (113) | (4,526) | - | (6,107)
Commissions | (417) | (2,965) | (344) | (3,309) | 95 | (3,631)
Cost of equipments and handsets | (524) | (6,035) | (125) | (6,160) | - | (6,684)
Advertising | (194) | (915) | (109) | (1,024) | - | (1,218)
Cost of VAS | (45) | (614) | (215) | (829) | - | (874)
Provisions | (183) | (406) | (1) | (407) | - | (590)
Bad debt expenses | (193) | (844) | (76) | (920) | - | (1,113)
Other operating expenses | (1,594) | (1,740) | (190) | (1,930) | 244 | (3,280)
Operating income before D&A | 3,850 | 14,399 | 1,107 | 15,506 | - | 19,356
Depreciation of PP&E | (2,072) | (2,325) | (642) | (2,967) | - | (5,039)
Amortization of intangible assets | (164) | (1,636) | (89) | (1,725) | - | (1,889)
Disposals and impairment of PP&E | (21) | (295) | - | (295) | - | (316)
Operating income | 1,593 | 10,143 | 376 | 10,519 | - | 12,112
Financial results, net |  |  |  |  |  | (486)
Income before income tax expense |  |  |  |  |  | 11,626
Income tax expense, net |  |  |  |  |  | (3,902)
Net income |  |  |  |  |  | 7,724
Net income attributable to Telecom Argentina | 7,630
Net income attributable to non-controlling interest | 94
| 7,724
(1)
Service revenues | 19,797 | 34,289 | 2,885 | 37,174 | - | 56,971
Equipment sales | 663 | 7,446 | 106 | 7,552 | - | 8,215
Other income | 71 | 62 | - | 62 | - | 133
Subtotal third party revenues and other income | 20,531 | 41,797 | 2,991 | 44,788 | - | 65,319
Intersegment revenues | 2,421 | 331 | 6 | 337 | (2,758) | -
Total revenues and other income | 22,952 | 42,128 | 2,997 | 45,125 | (2,758) | 65,319
| q |  | Balance sheet information
PP&E, net | 15,039 | 10,901 | 2,598 | 13,499 | - | 28,538
Intangible assets, net | 406 | 6,482 | 211 | 6,693 | (1) | 7,098
Capital expenditures on PP&E (a) | 5,254 | 4,161 | 490 | 4,651 | - | 9,905
Capital expenditures on intangible assets (b) | 153 | 1,032 | 53 | 1,085 | - | 1,238
Total capital expenditures in PP&E and intangible assets (a)+ (b) | 5,407 | 5,193 | 543 | 5,736 | - | 11,143
Total additions on PP&E and intangible assets | 6,886 | 5,173 | 517 | 5,690 | - | 12,576
Net financial debt |  |  |  |  |  | (3,260)
| q |  | Geographic information
| Total revenues and other income | Total non-current assets
| Breakdown by location of operations | Breakdown by location of the Group´s customers | Breakdown by location of operations
Argentina | 62,012 | 61,696 | 36,429
Abroad | 3,307 | 3,623 | 2,921
Total | 65,319 | 65,319 | 39,350
For the year ended December 31, 2016
| q |  | Income statement information
| Fixed | Mobile Services |  |
| Services | Personal | Núcleo | Subtotal | Eliminations | Total
Total revenues and other income (1) | 17,027 | 35,766 | 2,649 | 38,415 | (2,119) | 53,323
Employee benefit expenses and severance payments | (7,220) | (2,381) | (199) | (2,580) | - | (9,800)
Interconnection costs and other telecommunication charges | (961) | (2,721) | (200) | (2,921) | 1,329 | (2,553)
Fees for services, maintenance, materials and supplies | (2,311) | (2,975) | (229) | (3,204) | 509 | (5,006)
Taxes and fees with the Regulatory Authority | (1,118) | (3,925) | (82) | (4,007) | - | (5,125)
Commissions | (327) | (3,286) | (295) | (3,581) | 59 | (3,849)
Cost of equipments and handsets | (136) | (5,749) | (303) | (6,052) | - | (6,188)
Advertising | (126) | (644) | (104) | (748) | - | (874)
Cost of VAS | (53) | (1,329) | (117) | (1,446) | - | (1,499)
Provisions | (78) | (109) | - | (109) | - | (187)
Bad debt expenses | (152) | (951) | (125) | (1,076) | - | (1,228)
Other operating expenses | (1,276) | (1,378) | (158) | (1,536) | 222 | (2,590)
Operating income before D&A | 3,269 | 10,318 | 837 | 11,155 | - | 14,424
Depreciation of PP&E | (1,686) | (2,088) | (584) | (2,672) | - | (4,358)
Amortization of intangible assets | (211) | (1,526) | (103) | (1,629) | - | (1,840)
Disposals and impairment of PP&E | 1 | (384) | - | (384) | - | (383)
Operating income | 1,373 | 6,320 | 150 | 6,470 | - | 7,843
Financial results, net |  |  |  |  |  | (2,244)
Income before income tax expense |  |  |  |  |  | 5,599
Income tax expense, net |  |  |  |  |  | (1,594)
Net income |  |  |  |  |  | 4,005
Net income attributable to Telecom Argentina |  |  |  |  |  | 3,975
Net income attributable to non-controlling interest |  |  |  |  |  | 30
|  |  |  |  |  | 4,005
(1)
Service revenues | 14,923 | 28,049 | 2,382 | 30,431 | - | 45,354
Equipment sales | 91 | 7,535 | 260 | 7,795 | - | 7,886
Other income | 66 | 16 | 1 | 17 | - | 83
Subtotal third party revenues and other income | 15,080 | 35,600 | 2,643 | 38,243 | - | 53,323
Intersegment revenues | 1,947 | 166 | 6 | 172 | (2,119) | -
Total revenues and other income | 17,027 | 35,766 | 2,649 | 38,415 | (2,119) | 53,323
| q |  | Balance sheet information
PP&E, net | 11,468 | 9,541 | 2,156 | 11,697 | - | 23,165
Intangible assets, net | 429 | 7,086 | 78 | 7,164 | (1) | 7,592
Capital expenditures on PP&E (a) | 3,820 | 5,249 | 563 | 5,812 | - | 9,632
Capital expenditures on intangible assets (b) | 197 | 1,481 | 76 | 1,557 | - | 1,754
Total capital expenditures in PP&E and intangible assets (a)+ (b) | 4,017 | 6,730 | 639 | 7,369 | - | 11,386
Total additions on PP&E and intangible assets | 4,525 | 6,708 | 627 | 7,335 | - | 11,860
Net financial debt |  |  |  |  | - | (5,892)
| q |  | Geographic information
| Total revenues and other income | Total non-current assets
| Breakdown by location of operations | Breakdown by location of the Group´s customers | Breakdown by location of operations
Argentina | 50,406 | 49,958 | 29,832
Abroad | 2,917 | 3,365 | 2,520
Total | 53,323 | 53,323 | 32,352
For the year ended December 31, 2015
| q |  | Income statement information
| Fixed | Mobile Services |  |
| Services | Personal | Núcleo | Subtotal | Eliminations | Total
Total revenues and other income (1) | 12,609 | 28,203 | 1,717 | 29,920 | (1,989) | 40,540
Employee benefit expenses and severance payments | (5,268) | (1,856) | (129) | (1,985) | - | (7,253)
Interconnection costs and other telecommunication charges | (719) | (2,686) | (154) | (2,840) | 1,389 | (2,170)
Fees for services, maintenance, materials and supplies | (1,769) | (2,417) | (152) | (2,569) | 419 | (3,919)
Taxes and fees with the Regulatory Authority | (818) | (3,071) | (54) | (3,125) | - | (3,943)
Commissions | (268) | (2,774) | (199) | (2,973) | 48 | (3,193)
Cost of equipments and handsets | (82) | (4,328) | (185) | (4,513) | - | (4,595)
Advertising | (108) | (628) | (78) | (706) | - | (814)
Cost of VAS | (38) | (1,136) | (82) | (1,218) | - | (1,256)
Provisions | (17) | (96) | - | (96) | - | (113)
Bad debt expenses | (79) | (462) | (23) | (485) | - | (564)
Other operating expenses | (934) | (960) | (93) | (1,053) | 133 | (1,854)
Operating income before D&A | 2,509 | 7,789 | 568 | 8,357 | - | 10,866
Depreciation of PP&E | (1,341) | (1,379) | (326) | (1,705) | - | (3,046)
Amortization of intangible assets | (185) | (1,141) | (66) | (1,207) | - | (1,392)
Disposals and impairment of PP&E | (91) | (109) | 1 | (108) | - | (199)
Operating income | 892 | 5,160 | 177 | 5,337 | - | 6,229
Financial results, net |  |  |  |  |  | (1,102)
Income before income tax expense |  |  |  |  |  | 5,127
Income tax expense, net |  |  |  |  |  | (1,692)
Net income |  |  |  |  |  | 3,435
Net income attributable to Telecom Argentina |  |  |  |  |  | 3,403
Net income attributable to non-controlling interest |  |  |  |  |  | 32
|  |  |  |  |  | 3,435
(1)
Service revenues | 10,675 | 22,258 | 1,547 | 23,805 | - | 34,480
Equipment sales | 61 | 5,796 | 159 | 5,955 | - | 6,016
Other income | 39 | 5 | - | 5 | - | 44
Subtotal third party revenues and other income | 10,775 | 28,059 | 1,706 | 29,765 | - | 40,540
Intersegment revenues | 1,834 | 144 | 11 | 155 | (1,989) | -
Total revenues and other income | 12,609 | 28,203 | 1,717 | 29,920 | (1,989) | 40,540
| q |  | Balance sheet information
PP&E, net | 9,280 | 6,899 | 1,784 | 8,683 | - | 17,963
Intangible assets, net | 443 | 7,131 | 86 | 7,217 | (1) | 7,659
Capital expenditures on PP&E (a) | 2,846 | 3,157 | 393 | 3,550 | - | 6,396
Capital expenditures on intangible assets (b) | 233 | 3,395 | 76 | 3,471 | - | 3,704
Total capital expenditures in PP&E and intangible assets (a)+ (b) | 3,079 | 6,552 | 469 | 7,021 | - | 10,100
Total additions on PP&E and intangible assets | 3,514 | 7,158 | 490 | 7,648 | - | 11,162
Net financial asset (debt) |  |  |  |  |  | (2,277)
| q |  | Geographic information
| Total revenues and other income | Total non-current assets
| Breakdown by location of operations | Breakdown by location of the Group´s customers | Breakdown by location of operations
Argentina | 38,677 | 38,388 | 24,844
Abroad | 1,863 | 2,152 | 2,129
Total | 40,540 | 40,540 | 26,973

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